The Headquarters of South-Eastern Railway is located at Kolkata. Kolkata is the correct answer. Bilaspur, Secunderabad, and Bhubaneswar are incorrect options. South-Eastern Railway is one of the 18 railway zones in India, and its headquarters is situated in the city of Kolkata, which is also the capital of the Indian state of West Bengal. Kolkata is a major transportation hub in Eastern India, and it is well-connected by rail, road, and air. Kolkata serves as an important railway terminus for both passenger and freight services of the South-Eastern Railway. This railway zone covers a substantial area in the eastern and southeastern parts of India, including West Bengal, Jharkhand, and parts of Odisha and Chhattisgarh. The South-Eastern Railway plays a crucial role in facilitating the movement of people and goods in these regions.